INCOME AND EXPENSEとは 意味・読み方・使い方

To provide a food/medical expense payment means to a pensioner and the like having limited cash income over a long term by restricting usage and a monthly available amount of money.例文帳に追加

使途及び月毎の利用金額を制限することで、現金収入の限られた年金生活者などに、食料費や医療費の支払い手段を長期に亘って提供する。 - 特許庁

To provide a business method using a bicycle parking device with advertisement function by which installation expense for bicycle parking equipment is not only returned but income of advertisement promotion expense is provided to a manager and a store owner and installation of the bicycle parking equipment is realized without economic burden by constructing new commercial transaction using an advertisement function of the bicycle parking device.例文帳に追加

駐輪装置の広告機能を利用して新たな商取引を構築することにより、経営者や商店主に設置費用を還元することができるだけでなく、広告宣伝費用の収入をもたらすことができ、駐輪設備の設置が経済的な負担なしに実現することができる広告機能付き駐輪装置を用いたビジネス方法を提供する。 - 特許庁

To provide a gaming system configured to control a process of a game and issue an instruction to a dealer for the process of the game, record a transaction between the casino and the player in real-time, and keep track of income and expense of the gaming facility or the player accurately in real time.例文帳に追加

ゲームをコンピュータに管理させ、ディーラーに指示を出してゲームを進行させるとともに、カジノとプレイヤとの取引をリアルタイムで記録し、カジノ又はプレイヤの収支をリアルタイムで正確に把握することを可能にする。 - 特許庁

(4) In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the corporation's income for each business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act).発音を聞く 例文帳に追加

４　第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、法人の各事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。 - 日本法令外国語訳データベースシステム

(5) The provision of paragraph (1) shall apply only where a consolidated corporation has filed a consolidated final return form prescribed in Article 2(3)(xxxii) of the Corporation Tax Act or a final return form prescribed in Article 2(3)(xxxi) of the said Act for the earliest consolidated business year or business year pertaining to the individually taxed amount of retained income respectively and each subsequent consolidated business year, with a written statement attached thereto regarding the said individually taxed amount of retained income or taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a consolidated final return form, etc. for the consolidated business year for which the consolidated corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.発音を聞く 例文帳に追加

５　第一項の規定は、個別課税済留保金額に係る連結事業年度又は事業年度のうち最も古い連結事業年度又は事業年度以後の各連結事業年度の法人税法第二条第三十二号に規定する連結確定申告書又は各事業年度の同条第三十一号に規定する確定申告書に当該個別課税済留保金額又は課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする連結事業年度の連結確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

(5) The provision of paragraph (1) shall apply only where a domestic corporation has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act or a consolidated final return form prescribed in Article 2(xxxii) of the said Act for each business year after the earliest business year or consolidated business year pertaining to the taxed amount of retained income respectively, with a written statement attached thereto regarding the said taxed amount of retained income or individually taxed amount of retained income and any other matters specified by an Ordinance of the Ministry of Finance, and filed a final return form, etc. for the business year for which the domestic corporation seeks the application of the provision of Article 2(3) of the said Act, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense. In this case, the amount to be included in the amount of deductible expense pursuant to the provision of Article 2(3) of the said Act shall be limited to the amount to be included in the amount of deductible expense based on the said application.発音を聞く 例文帳に追加

５　第一項の規定は、課税済留保金額に係る事業年度又は連結事業年度のうち最も古い事業年度又は連結事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書又は各連結事業年度の同条第三十二号に規定する連結確定申告書に当該課税済留保金額又は個別課税済留保金額その他財務省令で定める事項に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の確定申告書等に、同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。 - 日本法令外国語訳データベースシステム

(c) To recognize or refuse such right, the Industrial Property Registry shall take into account the income or revenue of the applicant's spouse and the property of the children, legally intended to meet family expense.例文帳に追加

(c) そのような権利を認めるか又は拒絶するかについては，産業財産登録庁は，当該出願人の配偶者の収入又は所得，及びその子供の財産，法的に認められているその家族に支出などを考慮に入れるべきものとする。 - 特許庁

When the server 10 acquires application for a service for consultation on predetermined items from a user terminal 20 via the Internet, it prepares response to the application for the service on the basis of the acquired income achievement and the acquired expense achievement.例文帳に追加

サーバ１０は、ユーザ端末２０よりインターネットを介して、所定事項のコンサルタントについてのサービスの申込を取得すると、取得した収入実績と、取得した支出実績をもとにして、サービスの申込に対する回答を生成する。 - 特許庁